摘要
分析了企业成本核算与管理中常见的问题,研究了改善企业成本核算及管理的应对措施,使成本核算科学管理得以快速发展,为企业的可持续发展提供重要保障。
This paper analyzes the common problems in the cost accounting and management of enterprises, and studies the countermeasures to improve the cost accounting and management of enterprises, so that the scientific management of cost accounting can develop rapidly and provide an important guarantee for the sustainable development of enterprises.
作者
张淑坤
Zhang Shukun(Shanxi Institute of Chemical Industry,Taiyuan Shanxi 030000)
出处
《现代工业经济和信息化》
2019年第12期124-125,138,共3页
Modern Industrial Economy and Informationization
关键词
成本核算
全面成本管理
实际问题
应对方法
cost accounting
total cost management
practical problems
countermeasures